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Professional Tax of Rural Health Physicians

BIR Ruling No. 015-70 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1970

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1970 BIR RULING NO. 015-70 Rural Health Physicians Physicians employed in the government as Rural Health Physicians are subject to the professional tax of P75.00 per annum imposed in Section 182(B)(1)(s) of the Tax Code, as amended by Republic Act No. 6110. Moreover, under Section 3 of Revenue Regulations No. V-38, otherwise known as the Narcotic Drug Regulations physicians employed in the government service who prescribe or dispense narcotics in the performance of their duties are required to secure 8-2 license. casia

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